Federal Register Documents about Employee benefit planshttps://www.federalregister.gov/api/v1/documents.rss?conditions[topics][]=employee-benefit-plans&order=newest
Tue, 15 Nov 2016 00:00:00 GMTThe documents in this feed originate from FederalRegister.gov which displays an unofficial web version of the daily Federal Register. The official electronic version in PDF format is also available as a link from the FederalRegister.gov website. For more information, please see https://www.federalregister.gov/reader-aids/policy/legal-status.Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefitshttps://www.federalregister.gov/documents/2016/11/15/2016-27384/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefits
This final rule amends the Pension Benefit Guaranty Corporation&#39;s regulation on Benefits Payable in Terminated Single- Employer Plans to prescribe interest assumptions under the regulation for valuation dates in December 2016. The interest assumptions are used for paying benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC.Tue, 15 Nov 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/11/15/2016-27384/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefitsPension Benefit Guaranty CorporationEmployee benefit plansPension insuranceReporting and recordkeeping requirementsExcepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurancehttps://www.federalregister.gov/documents/2016/10/31/2016-26162/excepted-benefits-lifetime-and-annual-limits-and-short-term-limited-duration-insurance
This document contains final regulations regarding the definition of short-term, limited-duration insurance for purposes of the exclusion from the definition of individual health insurance coverage, and standards for travel insurance and supplemental health insurance coverage to be considered excepted benefits. This document also amends a reference in the final regulations relating to the prohibition on lifetime and annual dollar limits.Mon, 31 Oct 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/10/31/2016-26162/excepted-benefits-lifetime-and-annual-limits-and-short-term-limited-duration-insuranceTreasury DepartmentAdministrative practice and procedureEmployee benefit plansHealth careHealth insurancePenaltiesReporting and recordkeeping requirementsBenefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefitshttps://www.federalregister.gov/documents/2016/10/14/2016-24811/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefits
This final rule amends the Pension Benefit Guaranty Corporation&#39;s regulation on Benefits Payable in Terminated Single- Employer Plans to prescribe interest assumptions under the regulation for valuation dates in November 2016. The interest assumptions are used for paying benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC.Fri, 14 Oct 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/10/14/2016-24811/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefitsPension Benefit Guaranty CorporationEmployee benefit plansPension insuranceReporting and recordkeeping requirementsPayment of Premiums; Late Payment Penalty Reliefhttps://www.federalregister.gov/documents/2016/09/23/2016-22901/payment-of-premiums-late-payment-penalty-relief
The Pension Benefit Guaranty Corporation (PBGC) is lowering the rates of penalty charged for late payment of premiums by all plans, and providing a waiver of most of the penalty for plans with a demonstrated commitment to premium compliance.Fri, 23 Sep 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/09/23/2016-22901/payment-of-premiums-late-payment-penalty-reliefPension Benefit Guaranty CorporationEmployee benefit plansPenaltiesPension insuranceReporting and recordkeeping requirementsMissing Participantshttps://www.federalregister.gov/documents/2016/09/20/2016-22278/missing-participants
The Pension Benefit Guaranty Corporation (PBGC) administers a program to hold retirement benefits for missing participants and beneficiaries in terminated retirement plans and to help those participants and beneficiaries find and receive the benefits being held for them. The program is currently limited to single-employer defined benefit pension plans covered by the pension insurance system under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). PBGC proposes to make changes to its existing program and, as authorized by the Pension Protection Act of 2006, to establish similar programs for multiemployer plans covered by title IV, certain defined benefit plans that are not covered by title IV, and most defined contribution plans. PBGC seeks public comment on its proposal.Tue, 20 Sep 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/09/20/2016-22278/missing-participantsPension Benefit Guaranty CorporationAdministrative practice and procedureEmployee benefit plansPension insuranceReporting and recordkeeping requirementsAllocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefitshttps://www.federalregister.gov/documents/2016/09/15/2016-22172/allocation-of-assets-in-single-employer-plans-benefits-payable-in-terminated-single-employer-plans
This final rule amends the Pension Benefit Guaranty Corporation&#39;s regulations on Benefits Payable in Terminated Single- Employer Plans and Allocation of Assets in Single-Employer Plans to prescribe interest assumptions under the benefit payments regulation for valuation dates in October 2016 and interest assumptions under the asset allocation regulation for valuation dates in the fourth quarter of 2016. The interest assumptions are used for valuing and paying benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC.Thu, 15 Sep 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/09/15/2016-22172/allocation-of-assets-in-single-employer-plans-benefits-payable-in-terminated-single-employer-plansPension Benefit Guaranty CorporationEmployee benefit plansPension insuranceReporting and recordkeeping requirementsPatient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2018https://www.federalregister.gov/documents/2016/09/06/2016-20896/patient-protection-and-affordable-care-act-hhs-notice-of-benefit-and-payment-parameters-for-2018
This proposed rule sets forth payment parameters and provisions related to the risk adjustment program; cost-sharing parameters and cost-sharing reductions; and user fees for Federally- facilitated Exchanges and State-based Exchanges on the Federal platform. It also provides additional guidance relating to standardized options; qualified health plans; consumer assistance tools; network adequacy; the Small Business Health Options Program; stand-alone dental plans; fair health insurance premiums; guaranteed renewability; the medical loss ratio program; eligibility and enrollment; appeals; and other related topics.Tue, 06 Sep 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/09/06/2016-20896/patient-protection-and-affordable-care-act-hhs-notice-of-benefit-and-payment-parameters-for-2018Health and Human Services DepartmentAdministrative practice and procedureAdvertisingBrokersClaimsConflict of interestsConsumer protectionEmployee benefit plansGrant administrationsGrant programs-healthHealth careHealth insuranceHealth maintenance organizations (HMO)Health maintenance organizations (HMO)Health recordsHospitalsIndiansIndiansIndividuals with disabilitiesIntergovernmental relationsLoan programs-healthMedicaidOrganization and functions (Government agencies)PenaltiesPublic assistance programsReporting and recordkeeping requirementsState and local governmentsSunshine ActTechnical assistanceWomenYouthSavings Arrangements Established by States for Non-Governmental Employeeshttps://www.federalregister.gov/documents/2016/08/30/2016-20639/savings-arrangements-established-by-states-for-non-governmental-employees
This document describes circumstances in which state payroll deduction savings programs with automatic enrollment would not give rise to the establishment of employee pension benefit plans under the Employee Retirement Income Security Act of 1974, as amended (ERISA). This document provides guidance for states in designing such programs so as to reduce the risk of ERISA preemption of the relevant state laws. This document also provides guidance to private-sector employers that may be covered by such state laws. This rule affects individuals and employers subject to such state laws.Tue, 30 Aug 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/08/30/2016-20639/savings-arrangements-established-by-states-for-non-governmental-employeesLabor DepartmentAccountingEmployee benefit plansReporting and recordkeeping requirementsSavings Arrangements Established by State Political Subdivisions for Non-Governmental Employeeshttps://www.federalregister.gov/documents/2016/08/30/2016-20638/savings-arrangements-established-by-state-political-subdivisions-for-non-governmental-employees
In this document, the Department proposes to amend a regulation that describes how states may design and operate payroll deduction savings programs, using automatic enrollment, for private- sector employees without causing the states or private-sector employers to establish employee pension benefit plans under the Employee Retirement Income Security Act of 1974 (ERISA). The proposed amendments would expand the current regulation beyond states to cover programs of qualified state political subdivisions that otherwise comply with the current regulation. This rule would affect individuals and employers subject to such programs.Tue, 30 Aug 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/08/30/2016-20638/savings-arrangements-established-by-state-political-subdivisions-for-non-governmental-employeesLabor DepartmentAccountingEmployee benefit plansReporting and recordkeeping requirementsBenefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefitshttps://www.federalregister.gov/documents/2016/08/15/2016-19295/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefits
This final rule amends the Pension Benefit Guaranty Corporation&#39;s regulation on Benefits Payable in Terminated Single- Employer Plans to prescribe interest assumptions under the regulation for valuation dates in September 2016. The interest assumptions are used for paying benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC.Mon, 15 Aug 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/08/15/2016-19295/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefitsPension Benefit Guaranty CorporationEmployee benefit plansPension insuranceReporting and recordkeeping requirementsDisclosure Update and Simplificationhttps://www.federalregister.gov/documents/2016/08/04/2016-16964/disclosure-update-and-simplification
We are proposing amendments to certain of our disclosure requirements that may have become redundant, duplicative, overlapping, outdated, or superseded, in light of other Commission disclosure requirements, U.S. Generally Accepted Accounting Principles (``U.S. GAAP&#39;&#39;), International Financial Reporting Standards (``IFRS&#39;&#39;), or changes in the information environment. We are also soliciting comment on certain Commission disclosure requirements that overlap with, but require information incremental to, U.S. GAAP to determine whether to retain, modify, eliminate, or refer them to the Financial Accounting Standards Board (``FASB&#39;&#39;) for potential incorporation into U.S. GAAP. The proposed amendments are intended to facilitate the disclosure of information to investors, while simplifying compliance efforts, without significantly altering the total mix of information provided to investors. These proposals are part of an initiative by the Division of Corporation Finance to review disclosure requirements applicable to issuers to consider ways to improve the requirements for the benefit of investors and issuers. We are also issuing these proposals as part of our efforts to implement title LXXII, section 72002(2) of the Fixing America&#39;s Surface Transportation Act.Thu, 04 Aug 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/08/04/2016-16964/disclosure-update-and-simplificationSecurities and Exchange CommissionAccountantsAccountingBanks, bankingBanks, bankingBanks, bankingBanks, bankingBrokersEmployee benefit plansFraudHolding companiesInsurance companiesInvestment companiesOil and gas explorationReporting and recordkeeping requirementsSecuritiesUtilitiesAnnual Reporting and Disclosurehttps://www.federalregister.gov/documents/2016/07/21/2016-14892/annual-reporting-and-disclosure
This document contains proposed amendments to Department of Labor (DOL) regulations relating to annual reporting requirements under Part 1 of Subtitle B of Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA). The proposed amendments contained in this document would conform the DOL&#39;s reporting regulations to proposed revisions to the Form 5500 Annual Return/Report of Employee Benefit Plan and Form 5500-SF Short Form Annual Return/ Report of Small Employee Benefit Plan, which are being published concurrently in today&#39;s Federal Register in a separate Notice of Proposed Forms Revisions (NPFR) prepared jointly by the Department of Labor (DOL), the Internal Revenue Service (IRS), and the Pension Benefit Guaranty Corporation (PBGC) (collectively the Agencies). The proposed regulation, and related forms revisions, would improve employee benefit plan reporting for filers, the public, and the Agencies. The revision is necessary because the annual return/report forms have not kept pace with market developments and changes in the laws covering employee benefit plans, presenting problems with outdated and missing information that negatively impact the Agencies&#39; effective and efficient protection of employee retirement and health benefits. The proposed revisions would affect employee pension and welfare benefit plans, plan sponsors, administrators, and service providers.Thu, 21 Jul 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/07/21/2016-14892/annual-reporting-and-disclosureLabor DepartmentAccountingEmployee benefit plansHealth careHealth insuranceReporting and recordkeeping requirementsBenefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefitshttps://www.federalregister.gov/documents/2016/07/15/2016-16728/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefits
This final rule amends the Pension Benefit Guaranty Corporation&#39;s regulation on Benefits Payable in Terminated Single- Employer Plans to prescribe interest assumptions under the regulation for valuation dates in August 2016. The interest assumptions are used for paying benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC.Fri, 15 Jul 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/07/15/2016-16728/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefitsPension Benefit Guaranty CorporationEmployee benefit plansPension insuranceReporting and recordkeeping requirementsDepartment of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustmentshttps://www.federalregister.gov/documents/2016/07/01/2016-15378/department-of-labor-federal-civil-penalties-inflation-adjustment-act-catch-up-adjustments
The U.S. Department of Labor is issuing this interim final rule to adjust the amounts of civil penalties assessed or enforced in its regulations. The Federal Civil Penalties Inflation Adjustment Act of 1990 as amended by the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 (Inflation Adjustment Act) requires agencies to adjust the levels of civil monetary penalties with an initial catch-up adjustment, followed by annual adjustments for inflation. The Department is required to calculate the catch-up and subsequent annual adjustments based on the Consumer Price Index for all Urban Consumers. The Department must publish the interim final rule by July 1, 2016, and the new penalty levels are effective no later than August 1, 2016.Fri, 01 Jul 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/07/01/2016-15378/department-of-labor-federal-civil-penalties-inflation-adjustment-act-catch-up-adjustmentsLabor DepartmentAdministrative practice and procedureAgricultureAirmenAliensBlack lung benefitsChild laborClothingConstruction industryEmployee benefit plansEmploymentGovernment contractsGovernment procurementHealthHealth careHealth insuranceHousingHousing standardsImmigrationIndians-arts and craftsInsuranceIntergovernmental relationsInvestigationsLaborLabor management relationsLaw enforcementLie detector testsLongshore and harbor workersMaternal and child healthMigrant laborMine safety and healthMinesMinimum wagesMotor vehicle safetyOccupational safety and healthOccupational safety and healthPenaltiesReporting and recordkeeping requirementsReporting and recordkeeping requirementsSurety bondsTeachersTransportationWagesWatches and jewelryWhistleblowingWorkers&#39; compensationAllocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefitshttps://www.federalregister.gov/documents/2016/06/15/2016-14076/allocation-of-assets-in-single-employer-plans-benefits-payable-in-terminated-single-employer-plans
This final rule amends the Pension Benefit Guaranty Corporation&#39;s regulations on Benefits Payable in Terminated Single- Employer Plans and Allocation of Assets in Single-Employer Plans to prescribe interest assumptions under the benefit payments regulation for valuation dates in July 2016 and interest assumptions under the asset allocation regulation for valuation dates in the third quarter of 2016. The interest assumptions are used for valuing and paying benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC.Wed, 15 Jun 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/06/15/2016-14076/allocation-of-assets-in-single-employer-plans-benefits-payable-in-terminated-single-employer-plansPension Benefit Guaranty CorporationEmployee benefit plansPension insuranceReporting and recordkeeping requirementsExpatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurancehttps://www.federalregister.gov/documents/2016/06/10/2016-13583/expatriate-health-plans-expatriate-health-plan-issuers-and-qualified-expatriates-excepted-benefits
This document contains proposed regulations on the rules for expatriate health plans, expatriate health plan issuers, and qualified expatriates under the Expatriate Health Coverage Clarification Act of 2014 (EHCCA). This document also includes proposed conforming amendments to certain regulations to implement the provisions of the EHCCA. Further, this document proposes standards for travel insurance and supplemental health insurance coverage to be considered excepted benefits and revisions to the definition of short-term, limited- duration insurance for purposes of the exclusion from the definition of individual health insurance coverage. These proposed regulations affect expatriates with health coverage under expatriate health plans and sponsors, issuers and administrators of expatriate health plans, individuals with and plan sponsors of travel insurance and supplemental health insurance coverage, and individuals with short-term, limited- duration insurance. In addition, this document proposes to amend a reference in the final regulations relating to prohibitions on lifetime and annual dollar limits and proposes to require that a notice be provided in connection with hospital indemnity and other fixed indemnity insurance in the group health insurance market for it to be considered excepted benefits.Fri, 10 Jun 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/06/10/2016-13583/expatriate-health-plans-expatriate-health-plan-issuers-and-qualified-expatriates-excepted-benefitsTreasury DepartmentAdministrative practice and procedureEmployee benefit plansExcise taxesHealth careHealth insuranceIncome taxesPenaltiesReporting and recordkeeping requirementsMergers and Transfers Between Multiemployer Planshttps://www.federalregister.gov/documents/2016/06/06/2016-13083/mergers-and-transfers-between-multiemployer-plans
This proposed rule would amend PBGC&#39;s regulation on Mergers and Transfers Between Multiemployer Plans to implement section 121 of the Multiemployer Pension Reform Act of 2014. The proposed rule would also reorganize and update the existing regulation.Mon, 06 Jun 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/06/06/2016-13083/mergers-and-transfers-between-multiemployer-plansPension Benefit Guaranty CorporationEmployee benefit plansPension insuranceReporting and recordkeeping requirementsBenefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefitshttps://www.federalregister.gov/documents/2016/05/13/2016-11297/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefits
This final rule amends the Pension Benefit Guaranty Corporation&#39;s regulation on Benefits Payable in Terminated Single- Employer Plans to prescribe interest assumptions under the regulation for valuation dates in June 2016. The interest assumptions are used for paying benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC.Fri, 13 May 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/05/13/2016-11297/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefitsPension Benefit Guaranty CorporationEmployee benefit plansPension insuranceReporting and recordkeeping requirementsPayment of Premiums; Late Payment Penalty Reliefhttps://www.federalregister.gov/documents/2016/04/28/2016-09960/payment-of-premiums-late-payment-penalty-relief
The Pension Benefit Guaranty Corporation (PBGC) proposes to lower the rates of penalty charged for late payment of premiums by all plans, and to provide a waiver of most of the penalty for plans with a demonstrated commitment to premium compliance. PBGC seeks public comment on its proposal.Thu, 28 Apr 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/04/28/2016-09960/payment-of-premiums-late-payment-penalty-reliefPension Benefit Guaranty CorporationEmployee benefit plansPenaltiesPension insuranceReporting and recordkeeping requirementsBenefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefitshttps://www.federalregister.gov/documents/2016/04/15/2016-08773/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefits
This final rule amends the Pension Benefit Guaranty Corporation&#39;s regulation on Benefits Payable in Terminated Single- Employer Plans to prescribe interest assumptions under the regulation for valuation dates in May 2016. The interest assumptions are used for paying benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC.Fri, 15 Apr 2016 00:00:00 GMThttps://www.federalregister.gov/documents/2016/04/15/2016-08773/benefits-payable-in-terminated-single-employer-plans-interest-assumptions-for-paying-benefitsPension Benefit Guaranty CorporationEmployee benefit plansPension insuranceReporting and recordkeeping requirements